https://www.taxtmi.com/caselaws?id=371699 The High Court upheld the Tribunal's decision by dismissing the Appeal filed by the Revenue. The Court concurred with the Tribunal's findings that the Department did not establish the proper service of notice under Section 143(2) of the Income Tax Act, 1961. The lack of essential details on the notice and the absence of evidence supporting its proper service led to the acceptance of the Assessee's claim that no such notice was served. As a result, the Court found no grounds for questioning the Tribunal's decision, thereby affirming the dismissal of the Appeal. en-us Mon, 03 Dec 2018 00:00:00 +0530 Sat, 08 Dec 2018 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371699 The High Court upheld the Tribunal's decision by dismissing the Appeal filed by the Revenue. The Court concurred with the Tribunal's findings that the Department did not establish the proper service of notice under Section 143(2) of the Income Tax Act, 1961. The lack of essential details on the notice and the absence of evidence supporting its proper service led to the acceptance of the Assessee's claim that no such notice was served. As a result, the Court found no grounds for questioning the Tribunal's decision, thereby affirming the dismissal of the Appeal. Case-Laws Income Tax Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371699